Just received this letter from the Attorney General’s office in response to the Michael Iaone case, whereas I informed Eric Holder that the Fresno Court system was engaged in a conspiracy to make Michael Iaone culpable for paying the back taxes of Steven V. Booth. Next step, get in touch with the FBI.

Meanwhile I believe the government might have take over Mike’s computer as someone “reads” the messages I send, but no longer responds. There is a growing mystery here. I will attempt to get to the bottom of it.

It has come to my attention after reading numerous blogs on the “Friends of Ioane” WordPress Blog Site that a good and honest man has been put in Federal prison for no apparent reason except perhaps a political one. His name is Michael Scott Ioane. He was sentenced by Judge Lawrence J. O’Neil in the Federal court for the Eastern District of California, to nine years in the Federal Penitentiary. The crime was Defrauding the U.S. Government. Recently the sentence was appealed and overturned by the 9th District Court of Appeals. Mr. Ioane was released into house arrest, where he is forced to be monitored day and night, not allowed to be gainfully employed, and forced to pay for his own Federally mandated GPS bracelet.

From what I have read this completely nonsensical charade started because another man, Dr. S.V. Booth of Bakersfield, CA ,was judged by the IRS to owe them back taxes. In order to pay for this tax burden they wanted to seize property that they mistakenly believed belonged to Dr. Booth. It did not. It had been put in a trust for his children in 1995. In 1996, Booth and his wife divested themselves of all interest in these 3 properties and gave them over to the trust’s managers. This was three years before Dr. Booth and his wife ever met Michael Ioane!

Sometime in 2004, the IRS began to make a criminal case against Dr. Booth, saying his trusts were shams and they were used to hide the properties from the IRS. (Ridiculous on the face of it, since they knew exactly where the properties were and how they had changed hands over the past ten years!) They knew that Michael Ioane had been hired by the trustees (not Dr. Booth), to manage these trusts. In the meantime, Acacia Corporate Management LLC and Michael Ioane had purchased interest in the properties; Acacia holding 95% and Ioane holding 5% of the investment. At the time the IRS began asking Dr. Booth for the money and attempting to put liens and levies on the said properties, Dr. Booth made the testimony under oath in a court of law that Mr. Ioane and Acacia had nothing to do with the management or foundation of Booth’s initial trusts. After several years of arm-twisting and mob-like thug tactics by the IRS they convinced Dr. Booth to recant his testimony and place Michael Ioane in harm’s way by saying he was some sort of evil Svengali who had made Booth give him and Acacia the properties for free! Booth, at the behest of Mark E. Cullers, perjured himself in a court of law, convincing a judge and jury that Michael Ioane somehow had access to these properties from the beginning, had defrauded the Federal govt. by hiding the properties in sham trusts, and was a con artist! This slander and libel convinced the jury to incarcerate Michael Ioane! They released Dr. Booth. Yet, it was Dr. Booth who owed the IRS money, not Ioane. Ioane was dragged into a trial for which he was ill-prepared. He lost the case and the Judge sentenced him to an extensive prison term! Yet not one shred of evidence of Ioane’ wrong –doing or any criminal conspiracy was ever admitted into evidence. The evidence admitted was circumstantial and came from a raid by the IRS which was later disputed. At the time it was Judge O’Neil, acting as a Magistrate who gave the IRS a vague and ill-worded search warrant. When the warrant was disputed, Judge O’Neil took it upon himself to uphold the warrant, after he was appointed a Federal Justice! He should have recused himself altogether from this case. Instead he colluded with the IRS to jail and innocent man!

The outrage is this. At no time did Ioane ever help Booth create any trust. As a competent business leader in his community, he made suggestions to the trustee board on the already legal and established trusts, in how to fight the IRS claims. It is NOT illegal to dispute any IRS claim. Nor is it illegal for property to be passed and sold from one trust to another. What is illegal is trying to dissolve a trust, which is established for the good of minor children, without giving them a Guardian Ad Litem. Which is exactly what Judge Lawrence O’Neil and the IRS tried to do. It is also illegal to try to persuade a person in prison, that he will get a better “deal” if he just deeds over said properties back to Dr. Booth, and so reconvict himself as a fraud!

This Sir is a criminal conspiracy, and it was perpetrated by a Federal Judge, officers of the court and the IRS! It was done because Michael Ioane, as they found out, was the author of the “Boston Tea Party Book.” Because Ioane understood the law as regards asset protections, (the same ones used by Dick Cheney or Mitt Romney and other wealthy persons) he was deemed suspect of criminal intent and prosecuted selectively and vindictively because he was seen to be a threat to the govt. All this is well documented with legal documents and testimonies throughout the various blogs I have read on the Friends of Michael Ioane site.

I believe an innocent man, who was also a thorn in the side of the IRS and the Federal government was unjustly marked for imprisonment and silence, in a concerted conspiracy between the IRS and the Fresno court. Because he chose jail over making a deal with the powers of that court, he has at least been given a second chance to defend himself. However, I am aghast that your offices are being thus misused by Federal agents in Fresno. I am also upset that my money as a tax payer, is going towards this strange campaign to convict a Bakersfield chiropractor and an Asset manager working for a strong, legal, and protective Asset Management corporation, of high crimes against the Federal govt. while drug dealers, murderers, human slave traders and others go scott free! The govt. is spending my hard earned money to try and get money which is not owed them, and to steal properties they have no right to, while at the same time stifling business, ruining people’s lives and reputations, and stealing money from minor children! You should read this blog site Mr. Holder. It has a wealth of information about how your office is completely in collusion with the Fresno court to strong-arm money from good tax-paying citizens. The stink of the power brokering and favoritism of that court in Fresno is about to be wafted to the general public at this critical juncture during a national election. I believe it is time you took note and investigated this mess!

Finally Judge Ishii of the Fresno court has made a decision, basically stating that all of the Booth’s lawsuits be dismissed. This means the IRS can no longer manipulate Booth, forcing him to try to acquire back the three Bakersfield Properties that have been in dispute for some twelve or more years. Score one for Mike Ioane!

But as I read this, I was thinking, didn’t those trusts belong to the Booth’s minor children? If so, why was no Guardian ad litem ever appointed to protect the children’s interests? What is a guardian ad litem? I took this definition off the “Free Dictionary by Farlex…”

“ad litem adj. legal Latin meaning “for the purposes of the legal action only.” Most often the term applies to a parent who files a lawsuit for his or her minor child as “guardian at litem” (guardian just for the purposes of the lawsuit) or for a person who is incompetent. Either at the time the lawsuit is filed or shortly thereafter, the parent petitions the court to allow him/her to be guardian ad litem, which is brought ex parte (without a noticed hearing) and is almost always granted. A person acting ad litem has the responsibility to pursue the lawsuit and to account for the money recovered for damages. If a child in such a lawsuit reaches majority (18 in most states) while the suit is pending, the ad litem guardianship terminates and the “new” adult can run his/her own lawsuit. Some courts require an order terminating the guardianship ad litem upon proof of coming of age. (See: guardian ad litem)

This all begs the question: Why did the IRS and the Fresno Court system try to steal properties from trusts that were held in the name of the minor children of Dr. and Mrs. Steven V. Booth of Bakersfield, CA?

Since there were minor children involved, the court was to make sure a Guardian ad litem was appointed. By not appointing such a guardian, the govt. and the court and Dr. Booth himself, were basically able to take the properties and begin to haggle over them in order to attain them and sell them off for money, leaving the children bereft of their inheritance. Basically this is theft from minor children for whom the govt. and the court system showed no regard.

Further Dr. Booth had been ordered to dissolve all the trusts in a previous court case. And these trusts were never dissolved. Therefore they remain intact and still the property of the Booth’s minor children. Yet to date, no one has ever defended their inheritance. To dissolve the trusts without benefit of a Guardian ad litem would be a felony crime in the state of California. So 0nce again both the Fresno court and the IRS along with Dr. Booth himself, are attempting to commit a felony crime against the true beneficiaries of the three disputed Bakersfield properties in the trusts. Booth’s own children!

In my last blog I proposed someone investigate several of the lawyers involved in the Booth and Ioane civil and criminal cases held in the U.S. District Court for Eastern California, Fresno. The big culprits like Judge lawrence O’Neil, Judge Anthony Ishii, Mark E. Cullers and G. Patrick Jennings I have already spoken about in depth. These are all the “made men” of the court in Fresno and the U.S. Justice dept. They pull the strings and make the ground rules that they have their people follow. Every one of these puppet masters can be held in violation of the rules of the California State bar, State and Federal law. These are the “big fish” in the small Fresno pond. However other lawyers involved in actually defending (and I use that word in jest…) Booth and Ioane in both civil and criminal cases seem to have been either inept, or in collusion with the Federal, State judges and prosecutors. Were these attorneys simply incompetent or were they puppets of powerful men? The first name on that list of civil attorneys is Randolf Krbechek.

Mr. Krbechek was responsible for handling the Booth’s civil case against Michael Ioane. One which seems to have been launched in collusion with the IRS. Krbechek persuaded Dr. Booth to bring a second Quiet Title action against Ioane in state court. This was an identical lawsuit already present in federal court brought against Ioane by Booth and the feds. Krbechek’s unethical act was helping Booth to file this frivolous lawsuit designed to “forum shop.” The new lawsuit was filed under penalty of perjury claiming that Booth was the owner of the subject real property in 2011, while an exact opposite suit which had already been won by Acacia and Ioane stated Booth did not own the subjectproperty, was previously signed and agreed to by Booth in 2007. What this means is that once again, an attorney basically told his client to lie to the court! The frivolous Quiet Title suit filed in state court was later removed to the federal court, where it sits gathering dust to this day. Why is it sitting awaiting judgment? Because it is a key piece in the IRS case. They had to prove Dr. Booth owned his properties “under the table” and was hiding them from the IRS so they could seize them and convict someone of fraud. Instead of using evidence of foul play to convict, the IRS and State courts simply used foul players! A tangled web of deception indeed.

If you would like to ask this gentleman these questions yourself, or investigate further, he can be reached at:

The prosecuting attorney for the IRS case against Mike Iaone, the one who got him thrown in prison, was one Mr. Mark E. Cullers, assistant U.S. Attorney at the United States Department of Justice. He works under Eric Holder, the U.S. Attorney for the Obama Administration who is now being held in Contempt of Congress for not providing them with documentation concerning the botched “Fast & Furious” weapons tracking program. A program which resulted in the death of a Border Patrol agent, shot by one of the guns sold to Mexican Drug Cartels by the ATF. It seems botched programs and useless cases (i.e. John Edwards), are the earmark of the present administration which seems to be totally inept when it comes to executing their duties. Instead of prosecuting major arrests of drug cartel killers and other major criminal players, Mr. Cullers has recently been involved in several cases where he seems to find people like pediatricians or chiropractors who owe back taxes and makes criminals out of them. He spins a case against them, saying they defrauded the government or impeded some investigation the IRS had trumped up then extracts money from them, ruins their lives and goes on to do more damage. Cullers seems to be “making his bones” in the Dept. of Justice by busting common citizens for tax evasion. All well and good, if he did not continually lie about how much money is really owed, and about how guilty the parties he attacks really are…(as in the case of Mike Ioane they aren’t guilty of anything at all.) Mark E. Culler’s main claim to fame seems to be prosecuting cases against fairly harmless individuals with the tag-line “No one is above the law!” Except that Mark Cullers acts above the law at all times. Which I will show in other articles, and no one is investigating him. The Obama Administration seems to be working above the law in providing guns to murderers across the border and then not tracing them until someone here in the U.S. is killed with one. Eric Holder seems to believe he is above the law as well, saying he need not furnish pertinent documents to the congressional committee.

What Mark Cullers did by trying to put Mike Ioane in prison over some inane squabble between the IRS and Dr. Vincent S. Booth and his wife, (whom the IRS claimed owed them 2.3 million!) goes far beyond the spirit or letter of the law. It seems the Old IRS, the ones who used to love to drive “tax-evaders” into ruin, prison or suicide (the ones we thought the Clinton Senate had gotten rid of…) are back.

Using techniques of threats and cajoling, agents of the IRS were able to get Dr. Booth, a chiropractor in Bakersfield, CA, to perjure himself in a court of law and recant previous testimony given in the same court. Booth’s initial testimony had absolved Mike Ioane of all wrong-doing. When the case came before Judge Lawrence O’Neil at the U.S. district court Fresno, California , suddenly Dr. Booth plea bargained with the IRS and reversed his testimony. Suddenly his tax situation went from 2.3 million to 1.3 million, then down to 207K. Booth condemned Iaone as some sort of personal Rasputin…steering the poor chiropractor and his wife by some magical means, to make up fake trusts, and hide the properties the IRS wanted, even before they had met him! This, all in order to conceal these tasty morsels from the righteous eyes of the IRS! Whom, because of the ineptitude of their agents, found themselves bereft of the ability to seize properties illegally! How very sad.

Booth and the IRS now contended that it was Booth, being duped and manipulated by Ioane, who set up a series of sham trusts. This was the seedy case Mark E. Cullers brought to bear against Michael Scott Ioane, a case which must have cost the US government quite a bit of tax-payer money. Like “Fast and Furious” and other Dept. of Justice “stings,” it was neither a sting, nor just and in the end it was a failure. It was just another case of ineptitude, cover-up and dubious legal practices on the part of the U.S. Justice Dept. the ATF, DEA, IRS, FBI and other departments under the Obama Administration’s policies and procedures, seems to have become useless and inept arms of some dubious police-state that are making a lot of fast and furious bad moves.

During the prosecution of the criminal case Mark Cullers lied to the Grand jury, lied to Judge Lawrence O’Neil, held back pertinent information from the court, caused Booth to perjure himself and got a conviction of an innocent man based on these lies and prevarications using a “witness” who had already been convicted of fraud and tax-evasion in collusion with Booth! Cullers also lied to the Grand Jury, insisting that Mike Ioane was in arrears on his back taxes to the tune of 2.9 million dollars! This was a patent prevarication that Cullers used to try to sway the grand jury that Ioane was already guilty of defrauding the IRS when he knew that Ioane only owed 60K and that was in dispute. (At any rate, Ioane’s possible owing of back taxes is proof of nothing and should not have influenced the case in any instance…Cullers was simply trying to sway the judge and jury.) Cullers was able to use his influence with the court to throw a man in Federal Lock-up and nearly ruin his life. All for what? Apparently for nothing! Ioane has been released from prison based on the fact that had he been given a fair trial, he could have proven that he in no way had ever helped the Booths do anything but manage their properties and legitimate trusts, which was the job they hired him for. Why would Cullers and the Obama run Dept. of Justice do this? Well it could be because Mike Ioane was the author of the seminal book, The Boston Tea Party, which helped launch the Tea Party political revolt. It may be that the Justice dept. has a grudge against people who believe that it is the politicians, banks and the government itself who are working “above the law” and outside the bounds of the Constitution. It also seems to be that many of the top officials and prosecutors on the Obama payroll tend to be highly placed minorities and the people being badgered and ruined are wealthy white people. Why is Obama selling guns to Mexican nationals who are running into Arizona and robbing and killing white ranchers? Why is he going after white tax-evaders who are usually well-placed and upstanding citizens of their communities? Perhaps there is some non-specific class war going on here? Still, Obama hired a series of hugely wealthy white bankers from Lehman Bros. and Goldman-Sachs to run the finances of his administration. Who them is manipulating who and for what purpose?

Since the Booths had succeeded in transferring three of their Bakersfield properties to their legal trusts,* they no longer owned or had any authority over these properties. In 1996 through 1997 (still a full year or more before they even met Mike Ioane), they put in quit claim deeds for their various properties, which meant they had no further interest in them. They then turned the trusts over to friends, Lorne McCan and Tomas Rio. The trust managers later sold the properties to the Bakersfield Properties and Trust co. , which eventually sold the properties to Acacia Corporate Management LLC in 2005-07 for good consideration…this a full 9 to 11 years after Booth formed his family trusts.

In October of 2000-2001, a full five years after the initial creation of their family and charitable trusts, Dr. Stephen Booth and his wife were accused by the IRS of owing 2.3 million dollars in back taxes. The IRS began to send them letters of intent to levy. Then they tried to put liens on the real properties which they thought the Booths owned. The IRS particularly wanted the three properties once owned by the Booths which had been placed in trust. The IRS could not simply seize these properties for back taxes. However they knew the Booths did not have 2.3 million dollars in assets. As the Booths did various deals with the IRS, the liens and levies would be removed. Then they would be applied again. Then removed again.* It became a typical IRS log-jam. So in 2007 the Booths’ lawyers finally asked the 9th District court, to dismiss the IRS case.* The IRS opposed this motion to dismiss in the strongest terms possible,* because they knew that they would lose their case and any claim to the properties if the judge dismissed their case in District court. After this, sets of demands to dismiss and oppositions to those dismissals flew fast and furious between the Booths, their lawyers and the IRS. Yet the presiding judge for the 9th district, Anthony Ishii, would not make any decision for or against the IRS or the Booths. All these cases are still pending any sort of judicial review.

The IRS was attempting to claim the real properties belonged to the Booths. No liens were ever filed against the trusts themselves, only against the Booth’s properties. Then the IRS began claiming that the Booths owed them significant monies and that their so-called trusts were all shams, created with the intent to “hide assets.” (Something the IRS claims in nearly every audit.) In 2007 Acacia, the rightful owner of the Bakersfield properties had to sue the IRS in a Quiet Title suit because the IRS put a lien against Acacia’s property claiming that Acacia was alter ego of Dr. Booth.

This is the nuttiest thing I’ve ever heard of. The IRS was trying to say that the Booths put their property in trust, because they fully intended, with Michael Scott Ioane’s collusion (which they could only get years later, by chance) to commit a fraud against the government…in the future! This is a case of the most utter nonsense I have ever heard.

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Friends of Michael S. Ioane is a blog for postings from various authors. We are dedicated to news and information regarding how the Justice Department aids and abets the IRS in criminal activities with special emphasis on the Eastern District Court of California.
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